PENGARUH KEMAMPUAN MANAJERIAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI

Sylvia Maharani, . (2023) PENGARUH KEMAMPUAN MANAJERIAL DAN PERTUMBUHAN PENJUALAN TERHADAP PENGHINDARAN PAJAK DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI. Skripsi thesis, Universitas Pembangunan Nasional Veteran Jakarta.

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Abstract

This study was conducted to analyze the effect of managerial ability and sales growth on tax avoidance with company size as a moderating variable and profitability and leverage as control variables. This research is a quantitative study with a random effect model. This study uses various industrial sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2019 - 2022 as research samples. The data used was obtained from 42 companies that passed the predetermined criteria and obtained a total sample of 168. Data processing was carried out using STATA 13 software using Multiple Linear Regression Analysis. This research is expected to increase understanding and skills in the field of taxation. The results of this study obtained (1) there is no influence between managerial ability and tax avoidance, (2) there is no influence between sales growth and tax avoidance, (3) the company size variable cannot moderate the relationship between managerial ability and tax avoidance, (4) the company size variable cannot moderate the relationship between sales growth and tax avoidance.

Item Type:	Thesis (Skripsi)
Additional Information:	[No.Panggil: 2010112176] [Pembimbing: Masripah] [Penguji 1: Ni Putu Eka Widiastuti] [Penguji 2: Rahmasari Fahria]
Uncontrolled Keywords:	Managerial ability, sales growth, company size, tax avoidance
Subjects:	H Social Sciences > HF Commerce > HF5601 Accounting H Social Sciences > HG Finance
Divisions:	Fakultas Ekonomi dan Bisnis > Program Studi Akuntansi (S1)
Depositing User:	Sylvia Maharani
Date Deposited:	22 Mar 2024 06:54
Last Modified:	22 Mar 2024 06:54
URI:	http://repository.upnvj.ac.id/id/eprint/27869

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